(1) Save as otherwise provided in this Chapter, there Levy and shall be levied and collected, for the purposes of this Act, a collection tax on the entry of every specified goods into the Calcutta of taxes.
Metropolitan Area (for consumption, use or sale therein) from any place outside that Area, at such rate, not exceeding the rate specified in the corresponding entry in column 3 of the Schedule, as the State Government may, by notification, specify.
(2) Subject to such rules, as may 'be made by the State Government in this behalf, no tax shall be levied and collected under this Act on the entry of any specified goods into the Calcutta Metropolitan Area if such goods are brought into that Area—.
(a) as personal luggage by a passenger and the value or the number or quantity thereof does not exceed the prescribed amount or limit, as the case may be, or
(b) in such circumstances and subject to such conditions
111.1(1 restrictions as may be prescribed.
7. No tax shall be levied and collected under this Act in respect of the entry of any specified goods into the Calcutta Metropolitan Area if such goods are certified by an officer empowered by the Government concerned in this behalf to be the property of Government.
Exemption from tax on goods belonging to Overnment.
8. Every specified goods brought into the Calcutta Exemption Metropolitan Area by or on behalf of such diplomatic or on goods from x • 'consular officers, stationed in that Area, as may be specified in this behalf by the State Government by any special or to certain general order, shall be exempted from the tax leviable under consular this Act to such extent and subject to such conditions as may officers.
be specified in the said order.
9. Subject to such rules, not inconsistent with the provi- Exemption o sions of this Act, as the State Government may make in this fr ongoods -behalf, any specified goods which are brought into the Calcutta meant for Metropolitan Area for the immediate export thereof may, at export.
the option of the dealer, be exempted from the tax leviable thereon under this Act, if such goods are conveyed direct from the place of entry into the Calcutta Metropolitan Area to the place of export under such supervision and on payment of such fees therefor as may be specified by the said rules.
Pers shall the The tax levied under this Act shall be payable by who shall the dealer in relation to the specified goods. be liable to pay taxes.
The Taxes on Entry of Goods into Calcutta Metropolitan - Area Area Act, 1970.
Recovery of taxes.
Appliea- Edon of proceeds of the taxes.
[President's Act 11, (1) The tax levied under this Act shall be payable on demand and shall be collected byithe State Government in such manner and through such agency as that Government may, by notification, specify.
(2) Such portion of the total proceeds of the taxes levied and collected under this Act as the State Government may determine shall be deducted to meet the cost of collection of the taxes.